New York S06233 provides tax credits for volunteer firefighters and ambulance workers, and real property tax exemptions for certain volunteer.

New York S06233 amends the tax law to allow a tax credit for resident taxpayers who serve as active volunteer firefighters or volunteer ambulance workers. For taxable years beginning on and after January 1, 2026, these taxpayers can claim a credit of $800. For taxable years beginning on or after January 1, 2027, the credit amount increases to $1,600. The bill also amends the real property tax law to provide a real property tax exemption for enrolled members of volunteer fire companies, fire departments, or voluntary ambulance services, under certain conditions.

New York S06233 provides tax credits for volunteer firefighters and ambulance workers, and real property tax exemptions for certain volunteer.

New York S06233 amends the tax law to allow a tax credit for resident taxpayers who serve as active volunteer firefighters or volunteer ambulance workers. For taxable years beginning on and after January 1, 2026, these taxpayers can claim a credit of $800. For taxable years beginning on or after January 1, 2027, the credit amount increases to $1,600. The bill also amends the real property tax law to provide a real property tax exemption for enrolled members of volunteer fire companies, fire departments, or voluntary ambulance services, under certain conditions.